Conventionally, in case where each company submits financial information to the Financial Service Agency by electronic data, the company submits financial information in a format such as Excel, PDF (Portable Document Format), HTML (Hyper Text Markup Language) or the like (hereinafter, called display data as a whole.). In addition, in case where the financial institutions submit the financial information to the financial competent authorities by the electronic data, and in case where the company submits the financial information to a financing source by the electronic data when the company is financed, financial data in the same format is submitted. In the financial information, not only the data itself but also the display format are important elements, and for example, in the securities report, not only a rule for calculating data but also a rule when the calculated data is displayed are also determined by the Securities and Exchange law. However, the conventional display data is data for the display and has a disadvantage that data cannot be easily reused.
Against this problem, recently, in order to enhance the smooth distribution of the financial information, specification of eXtensible Business Reporting Language (XBRL) based on eXtensible Markup Language (XML) is enacted by the XBRL International, and the use of the financial data based on the specification of XBRL is advancing around the financial institutions such as the bank and the like. Please refer to the Web site URL http://www.xbrl-jp.org/ for the details of XBRL. In XBRL, for example, data itself such as sales and operating profit is included in a file, which is called an instance, and for example, display structure, display method and the like are included in a file, which is called a taxonomy. In addition, for example, US 2003/0198850 A1 discloses a technique to generate an instance and a taxonomy from a text document including the financial information.
However, all of the display structure and the display method are not included in the taxonomy, and for example, in order to display data along with the securities report, it is necessary to add the display information and display method for the exclusive use of the securities report to the taxonomy. Furthermore, although a mechanism to add original financial items by each company extending the taxonomy is provided, there is a case in which it is impossible to display data along with each company's intention only by the instance and taxonomy when each company originally extends the taxonomy.
In order to resolve these problems, it is considered that an applicant who applies the financial data including the financial information submits scripts (e.g. XML Stylesheet Language Transformations (XSLT)) to generate the display data or the conventional display data together with the financial data.
However, there is no guarantee that the information (i.e. the scripts or display data) concerning the display, which is submitted together with the financial data, has consistency with the financial data. Therefore, for example, when the information concerning the display has an error because of the applicant's mishit or the like, the financial information different from the financial information in the financial data is displayed. In addition, for example, the applicant can conceals data that the applicant would not like to disclose and can manipulate the data in order to represent the achievement well.